Inviting Public Comments



MERGER AND DEMERGER GUIDELINES FOR CMA FIRMS
NETWORKING GUIDELINES FOR CMA FIRMS
CHANGES IN THE NAME OF THE PARTNERSHIP FIRM


The Council of the Institute of Cost Accountants of India, in its 366th meeting held on 11th & 12th February 2026, has approved the release of the Exposure Draft of the following guidelines seeking public comments and suggestions. Stakeholders are invited to submit their feedback within 15 days from the date of release of the Exposure Drafts.

  1. Merger and Demerger Guidelines for CMA Firms
  2. Networking Guidelines for CMA Firms
  3. Guidelines for changes in the Name of the Partnership Firm

The above mentioned Guidelines will be finalised in the light of suggestions and comments received from the stakeholders within the stipulated period.

Kindly submit your suggestions or comments on the three exposure drafts of guidelines via email at membership@icmai.in , strictly in the format provided below:

Sl. Clause Number Sub-Clause Number Suggestion Justification
         

Your valuable feedback and suggestions are crucial in helping the Institute strengthen the professional framework and align it with global best practices.

Exposure Drafts of the abovementioned Guidelines can be downloaded from the following links:

  1. Link for Merger and Demerger Guidelines for CMA Firms
  2. Link for Networking Guidelines for CMA Firms
  3. Link for Guidelines for changes in the Name of the Partnership Firm

CMA (Dr) D.P. Nandy
Secretary (Officiating), ICMAI
14th February, 2026